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PAN Card

PAN Jurisdiction: AO Code, Assessing Officer Details and How to Check

Manish PrajapatBy Manish Prajapat |Last Updated: January 31, 2026
PAN Jurisdiction: AO Code, Assessing Officer Details and How to Check
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  3. PAN Jurisdiction: AO Code, Assessing Officer Details and How to Check
  4. Reading Time: 9 mins

Every PAN (Permanent Account Number) cardholder is linked to the AO (Assessing Officer) through a 10-digit code, which is fed into the PAN database. This code reflects the PAN's jurisdiction, circle, ward, etc. PAN jurisdiction basically refers to the geographical area and the designated AO under which your PAN is assessed.

It provides you with complete information regarding your commissioner's charge, the joint commissioner's range, the chief commissioner's range, the designation and place of the assessing officer. You can obtain the PAN card jurisdiction details through the official Income Tax Department website. An individual's PAN jurisdiction is assigned based on the income source and address. 

Manish Prajapat
Manish Prajapat(Tax Expert)

Mr Manish is a financial professional with over 10 years of experience in strategic financial planning, performance analysis, and compliance across different sectors, including Agriculture, Pharma, Manufacturing, & Oil and Gas. Mr Prajapati has a knack for managing financial accounts, driving business growth by optimizing cost efficiency and regulatory compliance. Additionally, he has expertise in developing financial models, preparing detailed cash flow statements, and closing the balance sheets.

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Frequently Asked Questions

The AO code generally changes only when the PAN holder changes their residential address. It may also change if a request is made to transfer the Assessing Officer.

You can check the jurisdiction of your new Assessing Officer on the official Income Tax Department website. Visit the site and click on “Field Officers” to view the designation and contact details of the relevant officers.

The code reflects the Commissioner’s charge, the Chief Commissioner’s region, the Joint Commissioner’s range, and the place and designation of the Assessing Officer.

No, not all PAN holders fall within the same range. The range depends on factors such as location, income category, and taxpayer type.

There are mainly four types of AO codes, which are used to identify individuals or companies and link them to the applicable tax authorities.